Any Relations between Management of Cash Flows & Costs of Benefiting from Debits by Separation of Type of Industry among Accepted Companies at Tehran Stock Exchange Organization

Azadeh Paryabi, Alireza Fazlzadeh

Abstract

The present research intends to provide different information about cash flows management, any effectivefactors and also the effect of capital structure type on it. It is really important to consider cash situation ofcompany and especially the correctness and true information of operational cash flows. This is because anypersons who may benefit from mentioned information would be enabled to apply mentioned information forestimation of time, quantity and ensuring or non-ensuring about future cash flows. Management of cash flowsmeans any consciously functions for changing any reports and/or time table of cash flows which may lead tofinancial reports and for tricking the users. (Amy L, Geile, 2007)In this research, we have considered any relations between management of cash flows and any costs forsupplying of foreign financial resources (debit costs) within a period of time 2003-2007 in accepted companiesin Tehran Stock Exchange Organization. Also there is a difference between financial costs of both companiesgroups with managed or non-managed cash flows. The type of the capital structure is effective in management ofcash flows. It is in a way that management of cash flows is more obvious in those companies with financialresources mainly out of debits amounts. Different parts of cash flow includes changing of accounts receivable,stock of goods, short-term investment and circulating capital or debit costs.

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